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According to instructions
Generally, payments made under a flexible spending arrangement (as defined in section 106(c) (2)) or a health reimbursement arrangement which is treated as employer-provided coverage under an accident or health plan for purposes of section 106 are exempt from the reporting requirements of section 6041
So if your corporation makes payments under a flexible spending arrangement or a health reimbursement arrangement - your corporation is not required to report.
Other types of payments made in the course of your trade or business to each physician or other supplier or provider of medical or health care services are reported.
See instructions here
Include payments made by medical and health care insurers under health, accident, and sickness insurance programs.
Only these two typed of plans are exempt from reporting requirements - a flexible spending arrangement and a health reimbursement arrangement - if your plan is neither of these - you are required to report.
There were NO changes - same reporting requirements.
Here is the form and instructions for 2015https://www.irs.gov/pub/irs-prior/f1099msc--2015.pdfhttps://www.irs.gov/pub/irs-prior/i1099msc--2015.pdfas we see - same reporting requirements for 2015..I appreciate if you take a moment to rate the answer.Experts are ONLY credited when answers are rated positively.If you still have any doubts, need clarification - please be sure to ask.I am here to help you will all tax related issues.